IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder. View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files. IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent. Enter a term in the Find box. Click the Search button. Showing 69676 - 69700 of 73796Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 202218017 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022 202218018 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022 202218018 9100.00-00 Extension of Time for Making Certain Elections 05/06/2022 202218018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022 202218019 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022 202218019 9100.00-00 Extension of Time for Making Certain Elections 05/06/2022 202218019 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022 202218020 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022 202218020 9100.00-00 Extension of Time for Making Certain Elections 05/06/2022 202218020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022 202218021 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022 202218021 9100.00-00 Extension of Time for Making Certain Elections 05/06/2022 202218021 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022 202218022 468A.06-03 Disposition of Interest 05/06/2022 202218023 9100.00-00 Extension of Time for Making Certain Elections 05/06/2022 202218024 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022 202218024 9100.00-00 Extension of Time for Making Certain Elections 05/06/2022 202218024 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2022 202218025 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/06/2022 202218025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/06/2022 202218025 501.35-00 "Exclusively" Test 05/06/2022 202218026 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/06/2022 202218026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/06/2022 202218026 501.03-30 Organizational and Operational Tests 05/06/2022 202218026 501.35-00 "Exclusively" Test 05/06/2022 Pagination First page « First Previous page Previous … Page 2784 Page 2785 Page 2786 Page 2787 Current page 2788 Page 2789 Page 2790 Page 2791 Page 2792 … Next page Next Last page Last »